Value Added Tax Mrs. Winifred Ewing asked the Chancellor of the Exchequer what are the various known relevant factors which VAT inspectors take into account in selecting traders whose premises are to be visited. Dr. Gilbert In the selection of traders to be visited in connection with value added tax, Customs and Excise take into account the nature, scope and their officers' knowledge of the trader's business; his tax performance; the need to ensure that all traders registered for VAT understand and are properly carrying out their VAT responsibilities; and principally the need to protect the revenue. Sir Bernard Braine asked the Chancellor of the Exchequer whether his attention has been drawn to the statement by the Eastern Electricity Consultative Council that the decision to extend the 25 per cent. tax on new electrical appli- ances to repair services for electrical goods in domestic use is a threat to safety; and if he will reconsider this proposal in the light of this evidence. Dr. Gilbert I have noted the council's statement, but I do not agree with its conclusions. Mr. Townsend asked the Chancellor of the Exchequer if he will publish figures showing how much VAT was paid by museums and galleries in the acquisition of work of living artists in 1974–75. Dr. Gilbert I regret that the information is not available. Mr. Townsend asked the Chancellor of the Exchequer if he will publish figures showing the amount of VAT payable on actors' agents' fees in 1974–75. Dr. Gilbert I regret that the information is not available.